The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
Why have global accounting and sustainability standards? What benefits do they bring to the world economy?
Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access HTML and PDF files of this year's consolidated IFRS Accounting Standards, IFRIC Interpretations, the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.
You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
What do we do once we’ve issued a Standard? We undertake various activities to support the consistent application of IFRS Standards, which includes implementation support for recently issued Standards. We do this because the quality of implementation and application of the Standards affects the benefits that investors receive from having a single set of global standards.
The work plan includes all projects undertaken by the IFRS Foundation Trustees, the International Accounting Standards Board (IASB), the International Sustainability Standards Board (ISSB) and the IFRS Interpretations Committee. Public consultations are a key part of all our projects and are indicated on the work plan.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
Please find below a brief summary of news and events from the IFRS® Foundation over the past month:
The Trustees of the IFRS Foundation invite nominations of suitable candidates for membership of the SME Implementation Group (SMEIG). The SMEIG supports adoption, implementation and application of the IFRS for SMEs Standard.
The International Accounting Standards Board (IASB), the Financial Accounting Standards Board and The Accounting Review are calling for academic research papers for a joint conference taking place in November 2022 entitled 'Accounting for an Ever-Changing World'.
Chair of the IFRS Foundation Trustees Erkki Liikanen provides an update on the Trustees’ work to appoint ISSB members to work with the ISSB Chair and Vice-Chair.
The IFRS Accounting Taxonomy 2021 has been updated to reflect the February 2021 amendments Disclosure of Accounting Policies and Definition of Accounting Estimates.
View the new composition of the Accounting Standards Advisory Forum, the technical advisory body to the IASB.
Join an online workshop on 27 June 2022, where selected academic research papers on corporate disclosures will be presented and discussed.
Watch two short webcasts that provide background to reverse factoring and other supplier finance arrangements, and illustrate how the IASB’s proposals aim to enhance the transparency of supplier finance arrangements.
Learn more about the inaugural Chair of the ISSB, what attracted him to the role and his ambitions for the ISSB.
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